We discovered that the companies that made loss fist time used the method " taking a big bath " to enlarge their loss . and we also discovered that the listed companies that were facing the quitting risk did their best to make profit to prevent from quitting the market 研究发现首次亏损公司为了以后年度能扭亏为盈，利用“除垢法”等盈余管理手段增大当年度亏损；而面临退市风险的公司为了避免退市，利用各种方法进行扭亏为盈的盈余管理。
